AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO CERTAIN BUSINESS LICENSE FEES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :

Section 1. Amend Title 30 of the Delaware Code, by enacting a new § 2105 to read as follows:

“§ 2105. Exemption for certain persons 65 years of age or older.

An individual, 65 years of age or older whose gross receipts for the twelve months, beginning July 1st and ending June 30th, preceding the year of application or renewal are less than $10,000 shall pay one fourth of the annual occupational or business license fee specified in § 2301(a), § 2301(b), § 2502(a), § 2702(a), § 2902(b), § 2903(b), § 2904(b), § 2905(a), § 2906(b), § 2907(b), § 2908(b) and § 4305(a) of this Title.”